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Bihar Sponge Iron Ltd. Versus Commissioner of Central Excise, JSR

2016 (6) TMI 615 - CESTAT KOLKATA

Cenvat credit on services received - non payment of duty - though the entire Service Tax was recovered from the appellant by the service provider M/s Radha Enterprises but the same was not deposited with the department - Held that:- Appellant took ce .....

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case records that appellant has relied upon the following case laws that for nonpayment of service tax action can be taken against the service provider & not against the assessee who takes Cenvat Credit like Vikas Pipes Vs. CCE Chandigarh [2003 (10) .....

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Chatterjee, Suptd, (AR) for the Revenue (s) ORDER The present appeal has been filed by the appellant with respect to OIA No. 53/JSR/2012 dt 17/4/2012 passed by Commissioner (Appeals) Ranchi as first appellate authority. 2. None appeared for the appel .....

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end the personal hearing. 3. Sh. S. S. Chatterjee Supdt (AR) appearing on behalf of the Revenue argued the appellant took Cenvat Credit on the basis of invoice received from M/s Radha Enterprises. That M/s Radha Enterprises did not pay duty on the in .....

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t though the entire Service Tax was recovered from the appellant by the service provider M/s Radha Enterprises but the same was not deposited with the department. 4. Heard Learned AR & perused the case records. Appellant took cenvat credit on the .....

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